Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

216 ITR 0376 (Bom.) has held that the assessee was entitled to relief under s. 54 where she entered into an agreement with co-operative housing society for purchase of residential flats and paid almost entire consideration within two years of conveyance of her residential property. I find that the Hon'ble High Court of Andhra Pradesh in the case